ОБЛІКОВА ОЦІНКА НЕОБОРОТНИХ АКТИВІВ У СИСТЕМІ УПРАВЛІННЯ ПІДПРИЄМСТВОМ

Abstract

The article considers the place, role and importance of accounting valuation of non-current assets in the enterprise management system. The existing approaches to the valuation of non-current assets and their compliance with the tasks of information support of the enterprise management system are analyzed. It is established that the existing accounting systems allow provide the most accurate assessment of the value of intangible assets. However, the problem remains the ability of the enterprise to properly use the capabilities of existing accounting systems in specific conditions of the enterprise. In this regard, the company's choice of the method of estimating the value of non-current assets reflects their value in accordance with the real dynamics of changes in the value of non-current assets in the market is critical for effective management of assets and the company as a whole. The study shows that alternatives in valuation are of great managerial importance. However, it creates some inconvenience in terms of the reality of the value of the value of the property of the enterprise as a whole. It is established that the discrepancy between the value of non-current assets of the enterprise, reflected in the accounting system, it real market value results in the lack of management of the necessary analytical information, which is the basis for effective management decisions. In our opinion, the most reliable is the assessment of non-current assets at their market value at the time of inventory, because it objectively reflects not the material but the cost dynamics of changes in the process of valuation and accounting. The article considers in detail the compliance of the domestic accounting system with the value of non-current assets of international financial reporting standards, on the basis of which the relevant conclusions are made. In order to reduce the risk of inaccuracies in non-current assets in the valuations recommended by IFRS, enterprises are encouraged to develop accounting policies for non-current assets and to provide prior internal control over the valuation of non-current assets in it accounting.